WS857-16-AR Sun Communities Acquisitions LLC … Sun Communities Acquisitions LLC d/b/a Buttonwood...
Transcript of WS857-16-AR Sun Communities Acquisitions LLC … Sun Communities Acquisitions LLC d/b/a Buttonwood...
CLASS "C" OFRCIAL C
P bl'r. "'' · ~';:) Comm1ssJur ' >m ThiS ft
WATER and/or WASTEWATER UTILITIES (Gross Revenue of Less Than $200,000 Each)
ANNUAL REPORT WS857-16-AR
Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
EXACT LEGAL NAME OF RESPONDENT
431-W I 364-S Certificate Number(s)
Submitted To The
STATE OF FLORIDA
PUBLIC SERVICE COMMISSION
FOR THE
YEAR ENDED DECEMBER 31, 2016 Form PSCM/AW 6 (Rev. 12/99)
CJNW CERTIF1ED PUBUCACCOVNI'ANIS, P.A.
ACCOUNTANTS' COMPILATION REPORT
Officers and Directors Sun Communities Acquisitions, LLC Southfield, MI 48034
Management is responsible for the financial statements of Sun Communities Acquisitions, LLC, included in the accompanying Annual Report, which comprise the statement of assets, liabilities, and equity of Sun Communities Acquisitions, LLC, as of December 31,2016 and the statement of revenue and expenses for the year ended December 31, 2016 in accordance with the requirements of the Public Service Commission of the State of Florida. We have performed a compilation engagement in accordance with Standards for Accounting and Review Services promulgated by the Accounting and Review Services committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or the completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on the financial statements included in the accompanying Annual Report.
The financial statements included in the accompanying Annual Report are presented in accordance with the requirements of the Public Service Commission of the State of Florida, and are not intended to be a presentation in accordance with accounting principles generally accepted in the United States of America.
The remaining information not included on the statement of assets, liabilities, and equity and the statement of revenue and expenses has been prepared by management, and we assume no responsibility for such information.
This report is intended solely for the information and use of the Public Service Commission of the State of Florida and management. The report is not intended to be and should not be used by anyone other than these specified parties.
We are not independent with respect to Sun Communities Acquisitions, LLC.
CJ 1}1-ftJ C./1t ~ CJN&WCPAs March 27,2017
2560 Gulf-to-Bay Boulevard • Suite 200 • Clearwater, FL 33765-4432 • Office: (727)791-4020 • Fax: (727)797-3602 • www.cynw.net
GENERAL INSTRUCTIONS
1 . Prepare this report in conformity with the 1996 National Association of Regulator Utility Commissioners (NARUC) Uniform System of Accounts for Water and Wastewate Utilities as adopted by Rule 25-30.115 ( 1 ), Florida Administrative CodE
2. Interpret all accounting words and phrases in accordance with the Uniform Syste of Accounts (USOA). Commission Rules and the definitions on next pagE
3. Complete each question fully and accurately, even if it has been answered in previous annual report. Enter the word "None" where it truly and completely statE the fact.
4. For any question, section, or page which is not applicable to the respondent ent the words "Not Applicable." Do not omit any pages
5. Where dates are called for, the month and day should be stated as well as the yea
6. All schedules requiring dollar entries should be rounded to the nearest doll<
7 . Complete this report by means which result in a permanent record. You may us• permanent ink or a typewriter. Do not use a penci
8. If there is not enough room on any schedule, an additional page or pages may b added provided the format of the added schedule matches the format of the schedul in the report. Additional pages should reference the appropriate schedules, sta the name of the utility, and state the year of the repor1
9. If it is necessary or desirable to insert additional statements for the purpose' further explanation of schedules, such statements should be made at the bottom 1
the page or on an additional page. Any additional pages should state the name 1
the utility and the year of the report, and reference the appropriate schedul•
1 0. The utility shall file the original and two copies of the report with the Commission < the address below, and keep a copy for itself. Pursuant to Rule 25-30.110 (3), Florid; Administrative Code, the utility must submit the report by March 31 for the preceedin year ending December 31
Florida Public Service Commissior Division of Economic Regulatior 2540 Shumard Oak Boulevarc Tallahassee, Florida 32399-085(
11 . Pursuant to Rule 25-30.110 (7) (a), Florida Administrative Code, any utility that fails t file its annual report or extension on or before March 31, or within the time specified b any extension approved in writing by the Division of Economic Regulation, shall t subject to a penalty. The penalty shall be based on the number of calendar day elapsed from March 31, or from an approved extended filing date, until the date of filin! The date of filing shall be included in the days elapse<
GENERAL DEFINITIONS
ADVANCES FOR CONSTRUCTION -This account shall include advances by or in behalf of customers for construction which are to be refunded either wholly or in part. (USOA)
ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION- this account shall include concurrent credits for allowance for funds used during construction based upon the net cost of funds used for construction and a reasonable rate upon other funds when so used. Appropriate regulatory approval shall be obtained for "a reasonable rate". (USOA)
AMORTIZATION- The gradual extinguishment of an amount in an account by distributing such amount over a fixed period, over the life of the asset or liability to which it applies, or over the period during which it is anticipated the benefit will be realized. (USOA)
CONTRIBUTIONS IN AID OF CONSTRUCTION (CIAC)- Any amount or item of money, services, or property received by a utility, from any person or governmental agency, any portion of which is provided at no cost to the utility, which represents an addition or transfer to the capital of the utility, and which is utilized to offset the acquisition, improvement or construction costs of the utilities property, facilities, or equipment used to provide services to the public. (Section 367.021 (3), Florida Statutes)
CONSTRUCTION WORK IN PROGRESS (CWIP)- This account shall include the cost of water and wastewater plant in process of construction, but not yet ready for services. (USOA)
DEPRECIATION- The loss of service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of utility plant in the course of service from causes which are known to be in the current operation and against which the utility is not protected by insurance. (Rule 25-30.140 (i), Florida Administrative Code)
EFFLUENT REUSE - The use of wastewater after the treatment process, generally for reuse as irrigation water or for in plant use. (Section 367.021 (6), Florida Statutes)
EQUIVALENT RESIDENTIAL CONNECTION (ERC)- (WATER)- (Rule 25-30.515 (8), Florida Administrative Code) (a) 350 gallons per day {b) The number of gallons a utility demonstrates in the average daily flow for a single family unit; or (c) The number of gallons which has been approved by the DEP for a single family residential unit.
EQUIVALENT RESIDENTIAL CONNECTION (ERC)- (WASTEWATER)- Industry standard of 80% of Water ERC or 280 gallons per day for residential use.
GUARANTEED REVENUE CHARGE- A charge designed to cover the utility's costs including, but not limited to, the cost of operation, maintenance, depreciation and any taxes, and to provide a reasonable return to the utility for facilities, a portion of which may not be used and useful to the utility or its existing customers. (Rule 25-30.515 (9), Florida Administrative Code)
LONG TERM DEBT - All Notes, Conditional Sales Contracts, or other evidences of indebtedness payable more than one year from date of issue. (USOA)
PROPRIETARY CAPITAL- (For proprietorships and partnerships only) - The investment of a sole proprietor, or partners, in an unincorporated utility. (USOA)
RETAINED EARNINGS- This account reflects corporate earnings retained in the business. Credits would include net income or accounting adjustments associated with correction of errors attributable to a prior period. Charges to this account would include net losses, accounting adjustments associated with correction of errors attributable to a prior period or dividends. (USOA)
ii
TABLE OF CONTENTS
FINANCIAL SECTION PAGE
Identification F-2 Income Statement F-3 Comparative Balance Sheet F-4 Gross Utility Plant F-5 Accumulated Depreciation and Amortization of Utility Plant
' F-5
Capital Stock F-6 Retained Earnings F-6 Proprietary Capital F-6 Long Term Debt F-6 Tax Expense F-7 Payments For Services Rendered By Other Than Employees F-7 Contributions in Aid of Construction F-8 Cost of Capital Used For AFUDC Calculation F-9 AFUDC Capital Structure Adjustments F-10
WATER OPERATING SECTION PAGE
Water Utility Plant Accounts W-1 Analysis of Accumulated Depreciation By Primary Account - Water W-2 Water Operation And Maintenance Expense W-3 Water Customers W-3 Pumping and Purchased Water Statistics and Mains W-4 Well and Well Pumps, Reservoirs, and High Service Pumping W-5 Sources of Supply and Water Treatment Facilities W-6 General Water System Information W-7
WASTEWATER OPERATING SECTION PAGE
Wastewater Utility Plant Accounts S-1 Analysis of Accumulated Depreciation By Primary Account - Wastewater S-2 Wastewater Operation And Maintenance Expense S-3 Wastewater Customers S-3 Pumping Equipment, Collecting and Force Mains and Manholes S-4 Treatment Plant, Master Lift Station Pumps and Pumping Wastewater Statistics S-5 General Wastewater System Information S-6
VERIFICATION SECTION PAGE
Verification V-1
iii
REPORT OF
Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities (Exact name of utility)
10001 U.S. 27 South 10001 U.S. 27 South
Sebring, Fl. 33870 Sebring, Fl. 33870 Highlands Mailing Address Street Address County
Telephone Number (863) 655-1122 Date Utility First Organized April, 1981
Fax Number (863) 655-4501 E-mail Address [email protected]
Sunshine State lne-Call of Florida, Inc. Member No. _________ 3;;..5;;..;2;;.;5;...1;..._ __________ _
Check the business entity of the utility as filed with the Internal Revenue Servic Dlndividua Osub ChapterS Corporatior 01120 Corporation [!]Partnership
Name, Address and Phone where records are located The American Center, 27777 Franklin Road, Suite 200 Southfield, Michigan 48034-8205 (248-208-2500)
Names of subdivisions where service is provided: Buttonwood Bay Mobile Home Park & R.V. Resort
CONTACTS:
Salary Charged
Name Title Principle Business Addres: Utility Person to send correspondence : 2777 Franklin Road, #200
Alison Tackett, CPA Assistant Controller Southfield, Mi. 48034 I;=; ~!!l:1'"L .:G~lt' f;j ~~~!:!f~!2f 11'!!"-:::;;:!FL ''·
Person who prepared this report: 2560 Gulf-to-Bay Blvd .
CJN&W CPAs CPAs Clearwater, Fl.
Officers and Managers: 2777 Franklin Road , #200
Karen Dearing CFO Southfield, Mi. 48034 $
Report every corporation or person owning or holding directly or indirectly 5 percent or more of the voting securities of the reporting utility:
Percent Salary Ownership In Charged
Name Utility Principle Business Addres: Utility Sun Communities 100% The American Center N/A
Acquisitions, LLC 27777 Franklin Road
Southfield, Ml 48034-8205
F-2
.. l~=~:li
-
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
INCOME STATEMENT
Ref. Account Name Page Water Wastewater Other (1)
Gross Revenue: Residential ---------- $ 115,122 $ 111,259
Commercial --------- 9,181 4,438
Industrial -----------Multiple Family _______
Guarenteed Revenues ---Other (Specify) _______
Total Gross Revenue ____ 124,303 115,697 N/A
Operation Expense (Must W-3 tie to Pages W-3 and S-3) S-3 96,835 114,422
Depreciation Expense _____ F-5 60,524 26,974
CIAC Amortization Expense __ F-8 (7,229) (4,846)
Taxes Other Than Income 13,300 12,912 ---
Income Taxes __________ F-7 - -
Total Operating Expenses __ 163,430 149,462
Net Operating Income (Loss) (39,127) (33,765)
Other Income: Nonutility Income ______
Interest Income - -
Other Deductions: Miscellaneous Nonutilty
Expenses _________
Interest Expense ______ -I
AFUDC - -
Net Income (Loss) $ ~39,127) $ ~33,765) N/A
F-3
-
-
YEAR OF REPORT December31, 2016
Total Company
$ 226,381
13,619
----
240,000
211,257
87,498
(12,075)
26,212
-
312,892
(72,892)
---
-----
$ ~72,892)
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
COMPARATIVE BALANCE SHEET
Reference Current Account Name Page Year
ASSETS:
Utility Plant In Service (101 - 105) _____________ F-5, W-1, S-1 $ 2,767,675
Accumulated Depreciation and Amortization (108)_ ___________________ F-5, W-2, S-2 (1 ,901,944)
-Net Utility Plant ___________________ 865,731
Cash ----------------------------Customer Accounts Receivable (141 )_ __________ 11 ,228
Other Assets (Specify):
Deferred Exp Cert Transfer & Ace Costs 19,388
--
-
Total Assets ---------------------- $ 896,347
LIABILITIES AND CAPITAL:
Common Stock Issued (201 )_ _______________ F-6
Preferred Stock Issued (204 )_ _______________ F-6 -
Other Paid In Capital (211 ) ________________
Retained Earnings (215) __________________ F-6
Proprietary Capital (Proprietary and partnership only) (218) _________________ F-6 (1,224,703)
Total Capital ______________________ (1,224,703)
Long Term Debt (224) ___________________ F-6
Accounts Payable (231 ) __________________
Notes Payable (232) ____________________
Customer Deposits (235) -----------------Accrued Taxes (236) ____________________ F-7 10,800
Other Liabilities (Specify): Accounts Payable - Assoc Cc 2,089,978
Advances For Construction (252) ____ _ ________
Contributions In Aid Of Construction- Net (271 - 272) _____________ F-8 20,272
Total Liabilities and Capital _______________ $ 896,347
F-4
YEAR OF REPORT December 31 , 2016
Previous Year
$ 2,741 ,616
(1 ,814,446)
927,170
9,737
18,073
--
-
$ 954,980
-
(1,151,811)
(1,151,811)
3,223
10,807
2,060,414
32,347
$ 954,980
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
GROSS UTILITY PLANT
Plant Accounts: (101 - 107) InclusivE Water Sewer
Utility Plant In Service
(101) ------------- $ 1,477,696 $ 1,289,979
Construction Work In Progress (105) ________
Other (Specify) __________ - -
Total Utility Plant _________ $ 1,477,696 $ 1,289,979
Plant Other Than
Reporting Systems
N/A
N/A
YEAR OF REPORT December 31, 2016
Total
$ 2,767,675
-
--
$ 2,767,675
ACCUMULATED DEPRECIATION (AID) AND AMORTIZATION OF UTILITY PLAN
Other Than Reporting
Account 10S Water Wastewater Systems Total
Balance First Of Year $ ------ 761,579 $ 1,052,867 N/A $ 1,814,446
Add Credits During Year: Accruals charged to
depreciation account ___ 60,524 26,974 87,498 Salvage ___________ -Other credits (specify) ____ -
- -
Total credits _________ 60,524 26,974 87,498
Deduct Debits During Year: Book cost of plant
retired - - -----------Cost of removal - --------Other debits (specify)_ ___
-
Total debits _________ - - -
Balance End of Year ---- $ 822,103 $ 1,079,841 N/A $ 1,901,944
F-5
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
CAPITAL STOCK (201- 204;
Common Stock
Par or stated value per share ______________________ NA Shares authorized ----------------------------Shares issued and outstanding---------------------Total par value of stock issued ______________________
Dividends declared per share for year __________________
RETAINED EARNINGS (215]
Appropriated
Balance first of year ___________________________ N/A
Charges during the year (specify): Current Year Income -
Balance end of year ___________________________ $
PROPRIETARY CAPITAL (218:
Proprietor or Partner
Balance first of year ___________________________ $ (1,151,811)
Charges during the year (specify): Current year los~ (72,892)
Rounding -
Balance end ofyear ___________________________ $ p ,224,703)
LONG TERM DEBT (224)
Interest Description of Obligation (Including Nomina #of
Date of Issue and Date of Maturity Rate Payments
% --% --% --% --
Total -------------------------------------
F-6
YEAR OF REPORT December 31, 2016
Preferred Stock
N/A
Un-Appropriated
$ -
$
Partner
N/A
$
Principal Per Balance Sheet Date
$ --
-
N/A
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities YEAR OF REPORT December 31 , 2016
TAXES ACCRUED (236)
WATER SEWER OTHER TOTAL (a) (b) (c) (d) (e)
Income Taxes: Federal income tax ______ _ $ - $ - N/A $ -State income tax - ---------
Taxes Other Than Income:
State ad valorum tax - -------Local property tax _ ___ __ - -Regulatory assessment fee __ 5,594 5,206 10,800
Other (Specify): - -
Total taxes accrued ----- - - $ 5,594 $ 5,206 $ 10,800
PAYMENTS FOR SERVICES RENDERED BY OTHER THAN EMPLOYEES
Report all information concerning rate, management, construction, advertising, labor relations, public relations, or other similar professional services rendered the respondent for which aggregate payments during the year to any corporation, partnership, individual, or organization of any kind whatever, amounting to $500 or more.
Water Wastewater Name of Recipient Amount Amount Description of Service
Hawkins, Inc. $ 3,525 $ 5,922 Chemicals
CJN&W CPAs 5,450 5,450 Accounting
A&D Water Systems 7,397 3,651 Chemicals
Badger Meters - 756 Repairs and Maintenance
J & B Accounting 6,490 5,170 Monthly customer billing service
Sundstrom & Mindlin, LLP 998 997 Legal Consultation
US Water 20,047 63,858 Water & wastewater plant operations, testing
& construction
Precision Backflow Prevention 2,065 - Repairs and Maintenance
Global Engineering & Contracting - 3,995 Construction and Maintenance
- -- --- -
F-7
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
CONTRIBUTIONS IN AID OF CONSTRUCTION (271' Water Wastewater
(a) (b) (c)
1. Balance first of year _________________ $ 216,940 $ 227,500
2. Add credits during year: - -
3. Total ------------------------ 216,940 227,500 4.Deduct charges during year _____________ 5.Balance end of year __________________ 216,940 227,500 6.Less Accumulated Amortization ----------- (199,742) (224,426)
?.Net CIAC ----------------------- $ 17,198 $ 3,074
YEAR OF REPORT December 31, 2016
TOTAL (d)
$ 444,440
-444,440
-444,440
(424,168)
$ 20,272
ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION DURING YEAR (CREDITS Report below all developers or contractor~ Indicate agreements from which cash or property wa! "Cash" or received during the year "Property" Water Wastewater
$ - $ -
Sub-total NONE NONE ----------------------1-Report below all capacity charges, main extension charge: and customer connections charges received during th year.
Number of Charge per Description of Charge Connections Connection
None
Total Credits During Year (Must agree with line# 2 above)_ _____ $ - $ -
ACCUMULATED AMORTIZATION OF CIA< Water Wastewater Total
Balance First ofYear _________________ $ 192,513 $ 219,580 $ 412,093 Add Debits During Year: _____________ 7,229 4,846 12,075
- -Deduct Credits During Year: ___________ - -
tsalance t:na ot Year( Must agree with line #6 above __ $ 199,742 $ 224,426 $ 424,168
F-8
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
WATER UTILITY PLANT ACCOUNTS
Acct. PREVIOUS No. Account Name YEAR ADDITIONS RETIREMENTS (a) (b) (c) (d) (e)
301 Organization __________ $ 38,693 $ - $ -302 Franchises ___________ - -303 Land and Land Rights _____ 4,600 - -304 Structure and Improvements_ 65,611 1,600 -305 Collecting and Impounding
Reservoirs __________ - - -306 Lake, River and Other Intakes_ - - -307 Wells and Springs _______ 73,275 - -308 Infiltration Galleries and
Tunnels ___________ - - -309 Supply Mains _________ 24,484 1,680 -310 Power Generation Equipment_ 35,833 - -311 Pumping Equipment ______ 27,918 - -320 Water Treatment Equipment __ 149,767 - -330 Distribution Reservoirs an<
Standpipes _________ 331,003 - -331 Transmission and Distribution
Mains ____________ 254,056 - -333 Services 101,167 - -------------334 Meters and Meter Installations_ 347,966 - -335 Hydrants ____________ 1,194 - -339 Other Plant and Miscellaneous
Equipment _________ 16,784 2,065 -340 Office Furniture and Equipment - - -341 Transportation Equipment ___ - - -342 Stores Equipment _______ - - -343 Tools, Shop and Garage Equip - - -344 Laboratory Equipment _____ - - -345 Power Operated Equipment __ - - -346 Communication Equipment __ - - -347 Miscellaneous Equipment ___ - - -348 Other Tangible Plant ______ - - -
Total Water Plant ------- $ 1,472,351 $ 5,345 $ -
NOTE: Any adjustments made to reclassify property from one account to another must be footnoted.
W-1
YEAR OF REPORT December 31, 2016
CURRENT YEAR
(f)
$ 38,693
-4,600
67,211
--
73,275
-26,164
35,833
27,918
149,767
331,003
254,056 101,167
347,966 1,194
18,849
---------
$ 1,477,696
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
ANALYSIS OF ACCUMULATED DEPRECIATION BY PRIMARY ACCOUNT- WATER
Average Average Accumulated Service Salvage Depr. Depreciation
ACCT. Life in in Rate Balance NO. ACCOUNT NAME Years Percent Applied Previous Year Debits (a) (b) (c) (d) (e) (f) (g) 301 Organization _______________ 40 - % 2.50 OA $ 12,244 $ -302 Franchises - - % - oA -----------------304 Structure and Improvements ______ 28 - % 3.57 OA 23,092
305 Collecting and Impounding Reservoirs _______________ - - % - 0~ -
306 Lake, River and Other Intakes ______ - - % - oA -307 Wells and Springs ____________ 27 - % 3.70 0~ 40,984 308 Infiltration Galleries and
Tunnels _ _ ______________ - - % - OA -309 Supply Mains _ __ _ _ ___ _ _ __ ___ 32 - % 3.13 0~ 13,486 310 Power Generation Equipment ______ 20 - % 5.00 0~ 24,021 311 Pumping Equipment ___________ 20 - % 5.00 OA 26,028 320 Water Treatment Equipment _______ 28 - % 3.57 ~ 106,692 -330 Distribution Reservoirs and
Standpipes ______________ 30 - % 3.33 ~ 146,866
331 Transmission and Distribution Mains ---- ------------- 40 - % 2.50 ~ 115,162 -
333 Services --------------- - - 40 - % 2.50 ~ 86,040 -334 Meters and Meter Installations ------ 20 - % 5.00 ~ 157,735 -335 Hydrants _________________ 20 - % 5.00 ~ 943
339 Other Plant and Miscellaneous Equipment _______________ 10 - % 10.00 <7 8,286
340 Office Furniture and Equipment _____ - - % - '} - -341 Transportation Equipment ________ - - % - <7 - -342 Stores Equipment _ _______ _ ___ - - % - '} -343 Tools, Shop and Garage Equipment __ - - % - '} -344 Laboratory Equipment __________ - - % - <7 -345 Power Operated Equipment _______ - - % - '} -346 Communication Equipment ___ _ ___ - - % - '} -347 Miscellaneous Equipment ________ - - % - "l -348 Other Tangible Plant ___________ - - % - '} -
Totals ------------------ $ 761 ,579
This amount should tie to Sheet F-5
W-2
Credits (h)
$ 967
-2,372
---
2,714
--791
2,108
1,642
8,809
-11,032
-6,351
2,529
20,467
30
-712
---------
$ 60,524
YEAR OF REPORT December 31 , 2016
Accum. Depr. Balance
End of year (f-g+h=i)
(i)
$ 13,211
-25,464
--
43,698
-14,277
26,129
27,670 115,501
157,898
121,513
88,569
178,202
973
8,998
---------
$ 822,103
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
**
WATER OPERATION AND MAINTENANCE EXPENSE
Acct. No. Account Name
601 Salaries and Wages- Employees- ---------------------------- $ 603 Salaries and Wages- Officers, Directors, and Majority Stockholders __________ _ 604 Employee Pensions and Benefits _____________________________ _
610 Purchased Water--------------------------------------615 Purchased Power _____________________________________ _
616 Fuel for Power Production _________________________________ _
618 Chemicals _________________________________________ _ 620 Materials and Supplies ___ _________________ ______________ _
630 Contractual Services: Billing __________________________________________ _
Operator and Management ______________________________ _ Testing _________________________________________ _
O~e~------------------------------------------640 Rents ___________________________________________ _
650 Transportation Expense _______ _______________ ___________ _
655 Insurance Expense ____________________________________ _
665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ __________ _ 670 Bad Debt Expense ____________________________________ _
675 Miscellaneous Expenses _________________________________ _
Total Water Operation and Maintenance Expense_ ______ ______________ $ * This amount should tie to Sheet F-3.
WATER CUSTOMERS
Description Number of Active Customers Type of Equivalent Start End Meter** Factor of Year of Year
(a) (b) (c) (d) (e) Residential Service
5/8" D 1.0 818 817
3/4" D 1.5
1" D 2.5
1 1/2" D,T 5.0
General Service
5/8" D 1.0
3/4" D 1.5
1" D 2.5 1 1
1 1/2" D,T 5.0 2 2
2" D,C,T 8.0 6 5
3" D 15.0
3" c 16.0 1 1
3" T 17.5
Unmetered Customers 1.0
Other (Specify):
D - Displacement C =Compound Total 828 826
T =Turbine
W-3
YEAR OF REPORT December 31, 2016
Amount
29,070
2,526
12,063
10,922
416
4,770
3,654
22,404
11 ,010
96,835 *
Total Number of Meter
Equivalents (c x e)
(f)
817
3
10
40
16
886
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities SYSTEM NAME: Buttonwood Bay
----------~---------------------
PUMPING AND PURCHASED WATER STATISTICS
Recorded
Water Finished Accounted For Total Water
Purchased Water From Loss Through Pumped And
For Resale Wells Line Flushing Purchased
(Omit OOO's) (Omit OOO's) Etc. (Omit OOO's)
MONTH (Omit OOO's) [(b)+( c)-( d)] (a) (b) (c) (d) (e)
January ____________ - 3,808 - 3,808 ~bruary ___________ - 3,755 - 3,755
March -------------- 5,037 - 5,037 ApriL _____________ - 5,281 - 5,281 May ___________ __ _ - 4,902 - 4,902 June ______________ - 3,796 - 3,796 July ______________ - 3,967 - 3,967 August ____________ - 4,293 - 4,293 September __________ - 4,545 - 4,545 October ____________ - 4,937 - 4,937
November ----------- 6,228 - 6,228
December ----------- 6,278 - 6,278
Total for year _________ N/A 56,827 - 56,827
If water is purchased for resale, indicate the followin~ Vendor N/A Point of Delivery N/A
If Water is sold to other water utilities for redistribution, list names of sue utilities below
MAINS (Feet)
Kind ofP1pe Diameter (Cast Iron, coated of First of Removed or
steel, etc.) Pipe Year Added Abandoned Asbestos/Concrete 1" 250 -Asbestos/Concrete 1 1/2" 200 -Asbestos/Concrete 2" 23,710 -Asbestos/Concrete 3" 6,040 -
Galvanized/PVC 4" 2,550 -Galvanized/PVC 6" 1,750 -Galvanized/PVC 8" 1,270 -
-
W-4
YEAR OF REPORT December 31, 2016
Water Sold
To
Customers
(Omit OOO's)
(f)
4,213
2,809
2,576
4,506
3,686
3,495
3,265
3,006
2,288
3,756
3,435
5,174
42,209
End of Year
250 200
23,710 6,040
2,550
1,750
1,270
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities SYSTEM NAME: Buttonwood Bay
----------~---------------
(a)
Year Constructed -----------Types of Well Construction
and Casing
Depth of Wells _____________
Diameters of Wells ----------Pump- GPM ______________
Motor- HP ---------------Motor Type • ______________
Yeilds of Wells in GPD ---------Auxiliary Power ____________
• Submersable, centrifugal, etc.
(a)
Description (steel, concrete)_ _____ Capacity of Tank ___________
Ground of Elevated ----------
(a) MOTORS
Manufacturer -------------Tw~-----------------Rated Horsepower ___________
(a) PUMPS
Manufacturer -------------Tw~-----------------Capacity in GPM ___________
Average Number of Hours Operated Per Day _________
Auxiliary Power ____________
WELLS AND WELL PUMPS (If Available)
(b) (c)
1984 1984
Steel Steel
1,100' 1,100' 6" 6" 450 450
30 30
.500mgd .500mgd Diesel Generator Diesel Generator
RESERVOIRS
(b) (c)
Pneumatic
15,000 Elevated
HIGH SERVICE PUMPING
(b) (c)
None
(b) (c)
None
W-5
(d)
(d)
(d)
(d)
YEAR OF REPORT December 31, 2016
(e)
(e)
(e)
(e)
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
SOURCE OF SUPPLY
List for each source of supply (Ground, Surface, Purchased Water, etc
Gallons per day of source ______________ .500mgd .500mgd Type of source ___________________ Deef2Well Deef2Well
WATER TREATMENT FACILITIES
List for each Water Treatment Facility
Tw~----------------------- Chlorination
Make W&J V-500 ------------------------Permitted Capacity (GPO) 1.0mgd
High service pumping Gallons per minute ____ See Page W-5 ___ Unk
Reverse Osmosis __________________ N/A
Lime treatment Unit Rating ___________________ N/A
Filtration Pressure Sq. Ft. _________________ N/A Gravity GPO/Sq. Ft. _______________
Disinfection Chlorinator ___________________ Wallace & Tiernan Ozone ____________________ Other _______ ______________
Auxiliary Power __________________ Diesel Generator
W-6
YEAR OF REPORT December 31 , 2016
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities SYSTEM NAME: Buttonwood Bay
----------~-----------------------
YEAR OF REPORT December 31, 2016
OTHER WATER SYSTEM INFORMATION Furnish information below for each system not physically connected with another facility. A separate page
should be supplied where necessal) 1. Present ERG's *the system can efficiently serve 886
2. Maximum number of ERG's * which can be served 886
3. Present system connection capacity (in ERG's *) using existing lines 886
4. Future connection capacity (in ERG's *) upon service area buildout Utility is built-out
5. Estimated annual increase in ERC's* None - Utility is built-out
6. Is the utility required to have fire flow capacity? No If so, how much capacity is required? N/A
7. Attach a description of the fire fighting facilities. None
8. Describe any plans and estimated completion dates for any enlargements or improvements of this system. None
9. When did the company last file a capacity analysis report with the DEP? None
10. If the present system does not meet the requirements of DEP rules, submit the following:
a. Attach a description of the plant upgrade necessary to meet DEP rules.
b. Have these plans been approved by DEP? N/A
c. When will construction begin? N/A
d. Attach plans for funding the required upgrading. N/A
e. Is this system under any Consent Order with DEP? No
11. Department of Environmental Protection ID # 5284075
12. Water Management District Consumptive Use Permit# 207139
a. Is the system in compliance with the requirements of the CUP? Yes
b. If not, what are the utility's plans to gain compliance? N/A
* An ERC is determined based on one of the following methods: (a) if actual flow data are available from the preceding 12 months:
Divide the total annual single family residence (SFR) gallons sold by the average number of single family residents (SFR) gallons sold by the average number of single family residence customers for the same period and divide the result by 365 days.
(b) If no historical flow data available are available for use: ERC =(Total SFR gallons sold (omit 000)/365 days/350 gallons per day
W-7
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
WASTEWATER UTILITY PLANT ACCOUNH
Acct. Previous No. Account Name Year Additions Retirements (a} (b) (c) (d) (e)
351 Organization ______________ $ 41,438 $ - $ -352 Franchises - - ----------------353 Land and Land Rights _________ 31,000 - -354 Structure and Improvements ______ 81,956 16,719 -355 Power Generation Equipment _____ - - -360 Collection Sewers - Force 31,470 - --------361 Collection Sewers - Gravity _______ 355,867 3,995 -362 Special Collecting Structures ______ - - -363 Services to Customers _________ 202,334 - -364 Flow Measuring Devices ________ 3,287 - -365 Flow Measuring Installations ______ - - -370 Receiving Wells _____________ 20,464 - -371 Pumping Equipment __________ 124,696 - -380 Treatment and Disposal Equipment __ 357,662 - -381 Plant Sewers ______________ 3,097 - -382 Outfall Sewer Lines ___________ - - -389 Other Plant and Miscellaneou:
Equipment ______________ 15,994 - -390 Office Furniture and Equipment _____ - - -391 Transportation Equipment _______ - - -392 Stores Equipment ___________ - - -393 Tools, Shop and Garage Equipment __ - - -394 Laboratory Equipment _________ - - -395 Power Operated Equipment ______ - - -396 Communication Equipment _______ - - -397 Miscellaneous Equipment _______ _ - - -398 Other Tangible Plant __________ - - -
Total Sewer Plant $ 1,269,265 $ 20,714 $ ------------
* This amount should tie to Sheet F-!
S-1
YEAR OF REPORT December 31 2016
Current Year
(f)
$ 41,438 -
31,000 98,675
-31,470
359,862 -
202,334 3,287
-20,464
124,696 357,662
3,097 -
15,994 ---------
$ 1,289,979
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
ANALYSIS OF ACCUMULATED DEPRECIATION BY PRIMARY ACCOUNT· WASTEWATEF Average Average Accumulated Service Salvage Depr. Depreciation
Acct. Life in In Rate Balance No. Account Name Years Percent Applied Previous Year Debits (a) (b) (c) (d) (e) (f) (g) 351 Organization ____________ 40 - % 2.50 % 13,174 -352 Franchises - - % % - --------------354 Structure and Improvements ___ 27 - % 3.70 % 32,406 -355 Power Generation Equipment ___ - - % - -360 Collection Sewers - Force 27 - % 3.70 % 31,470 ------361 Collection Sewers- Gravity ____ 40 - % 2.50 % 299,264 -362 Special Collecting -
Structures (Lift Stations)_ ____ - - % % - -363 Services to Customers 35 - % 2.90 % 182,202 --------364 Flow Measuring Devices ______ - - % % 3,287 -365 Flow Measuring Installations ____ - - % % - -370 Receiving Wells (Lift Stations) ___ 15 - % 6.70 % 8,725 -371 Pumping Equipment ________ 15 - % 6.70 % 114,936 -380 Treatment and Disposal Equipment 15 - % 6.70 % 357,662 -381 Plant Sewers 32 - % 3.10 % 1,018 -------------382 Outfall Sewer Lines - - % % - ----------389 Other Plant and Miscellaneous
Equipment ____________ 15 - % 6.70 % 8,723 -390 Office Furniture and Equipment __ - - % % - -391 Transportation Equipment _____ - - % % - -392 Stores Equipment _________ - - % % - -393 Tools, Shop and Garage Equipmen - - % % - -394 Laboratory Equipment _______ - - % % - -395 Power Operated Equipment ____ - - % % - -396 Communication Equipment _____ - - % % - -397 Miscellaneous Equipment _____ - - % % - -398 Other Tangible Plant ________ - - % % - -
Totals ______________ 1,052,867
• This amount should tie to Sheet F-5
S-2
Credits (h)
1,036
-3,346
--
6,516
--
5,781
--819
8,313
-97
-
1,066
---------
26,974
YEAR OF REPORT December 31, 2016
Accum. Depr. Balance
End of Year (f-g+h=i)
(i) 14,210
-35,752
-31,470
305,780
-187,983
3,287
-9,544
123,249
357,662
1 '11 5
-
9,789
---------
1,079,841
UTILITY NAME:
Acct. No.
Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
WASTEWATER OPERATION AND MAINTENANCE EXPENSE
Account Name
YEAR OF REPORT December 31,2016
Amount
701 Salaries and Wages - Employees______________________________ .:::$ ______ =2=-9.""0..:..7=-0
..
703 Salaries and Wages - Officers, Directors, and Majority Stockholders ___________ _
704 Employee Pensions and Benefits _____________________________ _
710 Purchased Wastewater Treatment _____________________________ _
711
715
Sludge Removal Expense _________________________________ _
Purchased Power _____________________________________ _
716 Fule for Power Production _________________________________ _
718
720
Chemicals _________________________________________ _
Materials and Supplies ___________________________________ _
730 Contractual Services: Operator and Management _______________________________ _
Testing _________________________________________ _ O~eL _________________________________________ _
740 Rents ____________________________________________ _
750 Transportation Expense-----------------------------------755 Insurance Expense _____________________________________ _
765 Regulatory Commission Expenses (Amortized Rate Case Expense)_ __________ _ 770 Bad Debt Expense _____________________________________ _
775 Miscellaneous Expenses __________________________________ _
Total Wastewater Operation and Maintenance Expense________ _ _ _ _ _ _ _ _ _ _ $
• This amount should tie to Sheet F-3.
WASTEWATER CUSTOMERS
Description Number of Active Customers Type of Equivalent Start End Meter •• Factor of Year of Year
(a) (b) (c) (d) (e) Residential Service
5/8" D 1.0 818 817
3/4" D 1.5
1" D 2.5
1 1/2" D,T 5.0
General Service
5/8" D 1.0
3/4" D 1.5
1" D 2.5
1 1/2" D,T 5.0
2" D,C,T 8.0 3 3
3" D 15.0
3" c 16.0 1 1
3" T 17.5
Unmetered Customers 1.0 - -Other (Specify):
D - Displacement C =Compound Total 822 821
T =Turbine
S-3
2,526
32,364
12.825
9,573
154
553
27,357
114,422 •
Total Number of Meter
Equivalents (cxe)
(f)
817
24
16
--
857
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilities
PUMPING EQUIPMENT
Lift station number _________ #1 #2 #3 #4 --- ---Make or type and nameplate Hydro- Hydro- Hydro- Hydro-
data of pump Malic Malic Malic Malic --- ------ ------ ---
Year installed 1984 1984 1995 1995 ------------ --- ---Rated capacity (GPM)_ ______ --- ---Size (HP)_ _____________ 3HP 3HP 3HP 3HP --- ---Power: --- ---
Electric X X X X -------------Mechanical ----------- --- ---
Nameplate data of motor _____ --- ------ ---
SERVICE CONNECTIONS Size (inches) ____________ 6" 6" --- ---Type (PVC, VCP, etc) _______ PVC PVC ---Average length ___________ 10' 15' --- ---Number of active service
connections ___________ 840 120 ---Beginning of year _________ 840 120 --- ---Added during year _________ 0 --- ---Retired during year ________ 306 --- ---End of year _____________ 534 426 --- ---
Give full particulars concerning inactive
connections --- ------ ---
COLLECTING AND FORCE MAINS AND MANHOLES Collecting Mains
Size (inches)_ _____ 8" 6" 4" --- ---Type of main ______ PVC PVC PVC --- ---Length of main (nearest
foot): Beginning of year __ 23715 7,761 5,500 ---Added during year __ --- ---Retired during year __ --- ---End of year ______ 23715 7,761 5500 ---
MANHOLES: Size 6" 8" 10" ---------- ---Type ___________ Precast ---Number:
Beginning of year __ 87 0 0 ---Added during year(1) _ 18 10 ---
Retired during year(1) 12 ---End ofyear ______ 75 18 10 ---
S-4
---
---------------------------------
---------
---------------
------
YEAR OF REPORT December 31, 2016
--- ---
--- ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ---
--- ------ ------ ---
--- ------ ------ ------ ------ ---
--- ------ ---
Force Mains
--- --- ------ --- ---
--- --- ------ --- ------ --- ------ --- ---
------
------------
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
TREATMENT PLANT
Manufacturer ________ McNeil Type _____________ Unk. "Steel" or "Concrete" ____ Concrete Total Capacity ________ 98,ooo!:Jed Average Daily Flow _____ 34,767 Effluent Disposal ______ Perc Pond Total Gallons of
Wastewater Treated --- 12,689,800
MASTER LIFT STATION PUMPS Barnes Barnes
Manufacturer ________ Hydromatic Hydromatic Grinder Grinder Capacity ______ ·PM) ___
Motor: Barnes Barnes Manufacturer _______ Hydromatic Hydromatic Grinder Grinder Horsepower _______ 3 3 3 3
Power (Electric or Mechanical) _______ Electric Electric Electric Electric
PUMPING WASTEWATER STATISTICS Gallons of Effluent Reuse
Months Treated Gallons to Wastewater Customers
January ___________ 2,077,200 NA February ___________ 2,000,800 March ------------ 2,018,400 April_ ____________ 1,145,600 May _____________ 798,300 June _____________ 634,700 July_ ____________ 498,700 August ____________ 515,100 September __________ 497,400 October ___________ 619,600 November __________ 839,000 December __________ 1,045,000
Total for year ________ 12,689,800
If Wastewater Treatment is purchased, indicate the vendor:
S-5
YEAR OF REPORT December 31,2016
Effluent Gallons Disposed of
on site
2,077,200 2,000,800 2,018,400 1 '145,600
798,300 634,700 498,700 515,100 497,400 619,600 839,000
1,045,000
12,689,800
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
OTHER WASTEWATER SYSTEM INFORMATION
YEAR OF REPORT December 31, 2016
Furnish information below for each system. A separate page should be supplied where necessary.
1. Present ERC's * that system can efficiently serve. 857
2. Maximum number of ERC's * which can be served. 857
3. Present system connection capacity (in ERC's *) using existing lines. 857
4. Future system connection capacity (in ERC's *) upon service area buildout. 857
5. Estimated annual increase in ERC's * . None
6. Describe any plans and estimated completion dates for any enlargements or improvements of this system. None
7. If the utility uses reuse as a means of effluent disposal , attach a list of the reuse end users and the amount of reuse
provided to each, if known. N/A
8. If the utility does not engage in reuse, has a reuse feasibility study been completed? No
NIA
9. Has the utility been required by the DEP or water management district to implement reuse? NIA
If so, what are the utility's plans to comply with the DEP? NIA
10. When did the company last file a capacity analysis report with the DEP? NIA
11. If the present system does not meet the requirements of DEP rules: a. Attach a description of the plant upgrade necessary to meet the DEP rules. b. Have these plans been approved by DEP? NIA c. When will con NIA d. Attach plans for funding the required upgrading. NIA e. Is this system under any Consent Order of the DEP? NIA
11 . Department of Environmental Protection ID # FLA014348
Use one of the following methods: (a) If actual flow data are available from the preceding 12 months, divide the total annual single family
residence (SFR) gallons sold by the average number of single family residence customers for the same period and divide the result by 365 days.
(b) If no historical flow data are available, use: ERC = (Total SFR gallons sold (Omit 000) I 365 days I 280 gallons per day )
S-6
UTILITY NAME: Sun Communities Acquisitions LLC d/b/a Buttonwood Bay Utilitie
CERTIFICATION OF ANNUAL REPORT I HEREBY CERTIFY, to the best of my knowledge and belief
YES NO ( X) ( ) 1. The utility is in substantial compliance with the Uniform System C
Accounts prescribed by the Florida Public Service Commissio in Rule 25-30.115 (1 ), Florida Administrative Code
YES NO 2. The utility is in substantial compliance with all applicable rules ar ( X) ( ) orders of the Florida Public Service Commission
YES NO 3. There have been no communications from regulatory agencie ( X) ( ) concerning noncompliance with, or deficiencies in, financial reportir
practices that could have a material effect on the financial statement c the utility.
YES NO 4. The annual report fairly represents the financial condition and results ( X) ( ) operations of the respondent for the period presented and othe
information and statements presented in the report as to the busine~ affairs of the respondent are true, correct and complete for the perio• for which it represents
ITEMS CERTIFIED 1. 2. 3. 4 .
( X) ( X) ( X) ( X)
1. 2. 3. 4 . ) ) ) )
(signature
* Each of the four items must be certified YES or NO. Each item need not be certi both officers. The items being certified by the officer should be indicated in t~ appropriate area to the left of the signature
Notice: Section 837.06, Florida Statutes, provides that any person who knowingly make a false statement in writing with the intent to mislead a public servant in tt performance of his duty shall be guilty of a misdemeanor of the second degre1
V-1
*
Reconciliation of Revenue to Regulatory Assessment Fee Revenue
Water Operations Class C
Company: Sun Communities Acquistions, LLC d/b/a Buttonwood Bay Utilities
For the Year Ended December 31, 2016 (a) (b) (c)
Gross Water Gross Water Revenues per Revenues per
Accounts Sch. F-3 RAF Return
Gross Revenue: Residential $ 115,122 115,122
Commercial 9,181 9,181
Industrial - -
Multiple Family - -
Guaranteed Revenues - -
Other (Irrigation) - -
Total Water OperatitJg R(!venue $ 124,303 $ 124,303 •
LESS: Expense for Purchased Water from FPSC-Regulated Utility - -
Net Water Operating Revenues $ 124,303 $ 124,303
Explanations:
Instructions:
(d)
Difference (b)- (c)
$
$
$
For the current year, reconcile the gross water revenues reported on Schedule F-3 with the gross water revenues reported on the company's regulatory assessment fee return. Explain any differences reported in column (d).
-
-
-
-
-
-
-
-
-
Reconciliation of Revenue to Regulatory Assessment Fee Revenue
Wastewater Operations Class C
Company: Sun Communities Acquistions, LLC d/b/a Buttonwood Bay Utilities
For the Year Ended December 31 2016 '
(a) (b) (c) Gross Wastewater Gross Wastewater
Revenues per Revenues per Accounts Sch. F-3 RAFReturn
Gross Revenue:
Residential 111,259 $ 111,259
Commercial 4,438 4,438
Industrial - -
Multiple Family - -
Guaranteed Revenues - -
Other - -
Total Wastewater Operating Revenue $ 115,697 $ 115,697
LESS: Expense for Purchased Wastewater
from FPSC-Regulated Utility - -
Net Wastewater Operating Revenues $ 115,697 $ 115,697
Explanations:
Instructions:
(d)
Difference (b)- (c)
$
$
$
For the current year, reconcile the gross water revenues reported on Schedule F-3 with the gross water revenues reported on the company's regulatory assessment fee return. Explain any differences reported in column (d).
-
-
-
-
-
-
-
-
-